发展宁夏应收账款保理业务的思考论文.docVIP

PAGE 摘 要 近些年，随着我国经济的蓬勃发展，商业信用的运用日益盛行，企业往往在应收账款中占用企业大量资金，然而应收账款的管理状况直接会影响到企业的资金质量和资金的使用效率。那么在日常企业资金管理中，如何有效规避或降低出现的应收账款风险，盘活应收账款所占用的资金成为企业资金管理急待解决的一个重要课题，而保理业务作为一项新兴的综合金融服务，在应对资金风险，加快企业资金周转方面起到了独到的作用，成为解决上述难题的重要途径之一。本文通过对应收账款保理业务的介绍以及宁夏的企业经营现状的分析，提出了促进宁夏保理业务发展的基本对策。 【关键词】:应收账款，保理业务，融资，问题，对策 Abstract In recent years, with the vigorous development of Chinas economy, the application of commercial credit becomes more and more popular, enterprises are often in the accounts receivable of enterprise funds use efficiency, however, accounts receivable management situation directly affect the enterprise capital quality and capital. Then the funds management of daily business, how to avoid or reduce the risk of accounts receivable, inventory should be occupied by the receivable funds to become the enterprise capital management an important task, and factoring business as a new comprehensive financial services, in response to the financial risk, accelerate enterprise capital turnover the unique role, become one of the important ways to solve the problem. Through accounts receivable factoring business introduction and Ningxia business status analysis, put forward the basic countermeasures to promote the development of the factoring business in Ningxia. 【Key words】: Accounts receivable financing, factoring,, problem, countermeasure 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc 1 应收账款保理相关理论分析 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 1.1 应收账款保理的涵义 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 1.2 应收账款保理的特点 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 1.3 应收账款保理业务的种类 PAGEREF _Toc \h 2 HYPERLINK \l _Toc 1.4 企业开展应收账款保理的优势 PAGEREF _Toc \h 3 HYPERLINK \l _Toc 1.5 应收账款保理业务的业务流程 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 2 宁夏开展应收账款保理业务的现状 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 2.1 我国应收账款保理现状 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 2.2 宁夏应收账款保理业务现状 PAGEREF _Toc \h 5 HYPERLINK \l _Toc 2.2.1 宁夏企业概况 PAGEREF _Toc \h 5 HYPERLINK \l _Toc 2.2.2 宁夏应收账款保理业务发展现状 PAGEREF _Toc \h 6 HYPERLINK \l _Toc 2.2.3 中小企业